Published September 18, 2025
About This Audit
The Limited Procedures Engagement (LPE) conducted by the Auditor General reviewed the financial activities of the Upper Burrell Township Volunteer Fireman Company #1 Relief Association in Westmoreland County, Pennsylvania, from January 1, 2022, to December 31, 2024. This assessment aimed to ensure that funds were properly expended and that state aid was received and deposited per the VFRA Act and Act 205. The engagement tested a selection of transactions, verifying $88,778 in expenditures, with $39,455 specifically reviewed for compliance with state laws and bylaws. Interviews with relief association officials and reviews of financial documentation were part of the procedures. The report concluded that no unauthorized expenditures or failures in depositing state aid were identified. The report stressed that relief association officers must establish effective internal controls to comply with laws and maintain proper financial records. This is an automated summary. Please rely on the contents included in the released audit report.